With the January transfer window officially open for business the
tabloids have gone giddy, with countless rumours abounding about
possible arrivals and departures.

The biggest name tipped to leave Old Trafford is Argentine defender
Gabriel Heinze, who has apparently alerted AC Milan, Valencia and
Bayern Munich.

Reports suggest Bayern's interest could lead to a swap deal
involving England midfielder Owen Hargreaves, who is set to return
from his broken leg in the next fortnight.

Heinze's mooted departure could pave the way for more tabloid
rumours to bear fruit, with the arrival of 17-year-old Southampton
left-back Gareth Bale.

The Welsh international youngster is highly rated, with United,
Liverpool, Arsenal and even Real Madrid tipped to test the Saints'
resolve this month.

Sir Alex Ferguson is also tipped to rival Rafa Benitez for another
youngster, 16-year-old Hamilton Academicals midfielder James
McCarthy, over the coming weeks.

Elsewhere, Alan Smith is an alleged loan target for Bolton and
Everton, while speculation abounds over the futures of Wes Brown,
John O'Shea and Kieran Richardson.